U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 1 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2016-07

Part 1 Fiscal 2016

I USSGL Chart of Accounts:

I 679500 Added Bulletin No. 2016-07 2016-11 COA 32

I 439701 Added Bulletin No. 2016-07 2016-11 COA 5

II USSGL Accounts and Definitions:

II 439701 Revised Bulletin No. 2016-07 2016-11 DEF 5

II 531800 Revised Bulletin No. 2016-07 2016-11 DEF 32

II 679500 Added Bulletin No. 2016-07 2016-11 DEF 32

III USSGL Account Transactions:

III A124 Added Bulletin No. 2016-07 2016-11 TC 5

III B405 Added Bulletin No. 2016-07 2016-11 TC 32

III B407 Added Bulletin No. 2016-07 2016-11 TC 32

III C130 Revised Bulletin No. 2016-07 2016-11 TC 2

III C132 Revised Bulletin No. 2016-07 2016-11 TC 2

III C136 Revised Bulletin No. 2016-07 2016-11 TC 2

III C402 Revised Bulletin No. 2016-07 2016-11 TC 32

III C417 Revised Bulletin No. 2016-07 2016-11 TC 32

III C418 Revised Bulletin No. 2016-07 2016-11 TC 32

III D506 Revised Bulletin No. 2016-07 2016-11 TC 32

III E115 Revised Bulletin No. 2016-07 2016-11 TC 32

III E117 Revised Bulletin No. 2016-07 2016-11 TC 32

III E119 Revised Bulletin No. 2016-07 2016-11 TC 32

III E205 Added Bulletin No. 2016-07 2016-11 TC 32

III F336 Revised Bulletin No. 2016-07 2016-11 TC 32

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 2 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Attribute

IV None ATT TBL

USSGL

IV 416000 Revised Authority Type Code Attribute domain values from "C/P/S" to "C/D/P/S" Bulletin No. 2016-07 2016-11 ATT TBL 5

IV 417000 Revised Authority Type Code Attribute domain values from "P/S" to "D/P/S" Bulletin No. 2016-07 2016-11 ATT TBL 5

IV 439701 Added Bulletin No. 2016-07 2016-11 ATT TBL 5

IV 573000 Revised TAS Status Code Attribute domain values from "U/E" to "U/E/C" Bulletin No. 2016-07 2016-11 ATT TBL 34

IV 679500 Added Bulletin No. 2016-07 2016-11 ATT TBL 32

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 32 Added USSGL account 679500 Bulletin No. 2016-07 2016-11 BS 32

V 33 Added USSGL account 679500 Bulletin No. 2016-07 2016-11 BS 32

Statement of Net Cost:

V Line

V 1 Added USSGL account 679500 Bulletin No. 2016-07 2016-11 SNC 32

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 4 Updated line title Bulletin No. 2016-07 2016-11 SCNP 10

V 15 Added Footnote 6 Bulletin No. 2016-07 2016-11 SCNP 10

V 23 Updated line title Bulletin No. 2016-07 2016-11 SCNP 10

V Footnote

V 6 Added Bulletin No. 2016-07 2016-11 SCNP 10

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 3 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V 2190 Revised line from "Obligations (Note 31)" to "New obligations and upward 

adjustments (total) (Note 31)"

Bulletin No. 2016-07 2016-11 SBR 10

V 2204 Revised line from "Apportioned" to "Apportioned, unexpired account" Bulletin No. 2016-07 2016-11 SBR 10

V 2304 Revised line from "Exempt from apportionment" to "Exempt from apportionment, 

unexpired accounts"

Bulletin No. 2016-07 2016-11 SBR 10

V 2404 Revised line from "Unapportioned" to "Unapportioned, unexpired accounts" Bulletin No. 2016-07 2016-11 SBR 10

V 2404 Revised USSGL account 445000 TAS Status Code attribute domain values from 

"U/E" to "U"

Bulletin No. 2016-07 2016-11 SBR 10

V 2404 Revised USSGL account 465000 TAS Status Code attribute domain values from 

"U/E" to "U"

Bulletin No. 2016-07 2016-11 SBR 10

V 2412 New Bulletin No. 2016-07 2016-11 SBR 10

V 2413 New Bulletin No. 2016-07 2016-11 SBR 10

V 2490 Revised line from "Total unobligated balance, end of year" to "Unobligated balance, 

end of year (total)"

Bulletin No. 2016-07 2016-11 SBR 10

V

2490

Revised line from "This line is calculated. Equals sum of SBR lines 2204, 2304, and 

2404." to "This line is calculated. Equals sum of SBR lines 2204, 2304, and 2404. 

Also equals the sum of the amounts on lines 2412 and 2413."

Bulletin No. 2016-07 2016-11 SBR 10

V 3012 Revised line from "Obligations incurred" to "New obligations and upward 

adjustments"

Bulletin No. 2016-07 2016-11 SBR 10

V 4177 (old) Revised line number from 4177 to 4176 Bulletin No. 2016-07 2016-11 SBR 10

V 4178 (old) Revised line number from 4178 to 4177 Bulletin No. 2016-07 2016-11 SBR 10

V 4178 (new) Added Bulletin No. 2016-07 2016-11 SBR 10

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V

0900 Revised line from "Total new obligations" to "Total new obligations, unexpired 

accounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 4 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1012

Revised line from "Unobligated balance transfers between expired and unexpired 

accounts" to "Unobligated balance transfers between expired and unexpired accounts 

(+ or -)"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1035 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1050

Revised line from "This line is calculated. Equals sum of lines 1000 through 1042. 

(SF133) This line is calculated. Equals sum of lines 1000 through 1033 excluding line 

1001. (Schedule P)" to "This line is calculated. Equals sum of lines 1000 through 

1042. (SF133) This line is calculated. Equals sum of lines 1000 through 1035 

excluding line 1001. (Schedule P)"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1160

Revised line from "This line is calculated. Equals sum of lines 1100 through 1153. 

(SF133) This line is calculated. Equals sum of lines 1100 through 1139). (Schedule 

P)" to "This line is calculated. Equals sum of lines 1100 through 1153. (SF133) This 

line is calculated. Equals sum of lines 1100 through 1135 and 1137 through 1139). 

(Schedule P)"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1172 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V 1173 (old) Revised line number from 1173 to 1174 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V 1173 (new) Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V 1174 (old) Revised line number from 1174 to 1175 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1176 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1180

Revised line from "This line is calculated. Equals sum of lines 1170 through 1174" to 

"This line is calculated. Equals sum of lines 1170 through 1176 (SF133). This line is 

calculated Equals sum of lines 1170 through 1175. (Schedule P)"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V 1272 (old) Revised line number from 1272 to 1274 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V 1272 (new) Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V 1273 (old) Revised line number from 1273 to 1275 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V 1273 (new) Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1276 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1280

Revised line from "This line is calculated. Equals sum of lines 1270 through 1273" to 

"This line is calculated. Equals sum of lines 1270 through 1276 (SF133). This line is 

calculated. Equals sum of lines 1270 through 1275. (Schedule P)"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 5 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1900 Revised for new line numbers Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1910 Revised for new line numbers Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

1930 Revised for new line numbers Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2001 Revised header from "Obligations incurred " to "New obligations and upward 

adjustments:"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2170 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2180 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2190 Revised line from "Obligations incurred" to "New obligations and upward adjustments 

(total)"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2190

Revised line from "This line is calculated. Equals sum of lines 2001 through 2003 and 

2101 through 2103. Also equals the sum of lines 2004 and 2104." to "This line is 

calculated. Equals sum of lines 2001 through 2003 and 2101 through 2103. Also 

equals the sum of lines 2004 and 2104. Also equals the sum of lines 2170 and 2180."

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2201 Revised header from "Apportioned:" to "Apportioned, unexpired accounts:" Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2301 Revised header from "Exempt from apportionment" to "Exempt from apportionment, 

unexpired accounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2401 Revised header from "Unapportioned" to "Unapportioned, unexpired accounts" Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2403 Deleted USSGL accounts 445000 and 465000 with TAFS Status attribute domain 

value "E"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2412 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2490 Revised line from "Unobligated balance, end of year" to "Unobligated balance, end of 

year (total)"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2490

Revised line from "This line is calculated. Equals sum of the amounts on detailed 

2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, and 2403. Also equals the sum of 

the amounts on lines 2412 and 2413." to "This line is calculated. Equals sum of the 

amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, 2403, and 

2413. Also equals the sum of the amounts on lines 2412 and 2413."

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2500

Revised line from "This line is calculated. Equals sum of lines 2001 through 2403. 

This amount equals the amount on line 1910." to "This line is calculated. Equals sum 

of lines 2001 through 2403, and 2413. This amount equals the amount on line 1910."

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 6 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

2501 Revised line from "Subject to apportionment" to "Subject to apportionment - 

excluding anticipated amounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2501 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2502 Revised line from "Exempt from apportionment" to "Exempt from apportionment - 

excluding anticipated amounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2502 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2503 Revised line from "Direct unobligated balance, end of year" to "Direct unobligated 

balance, end of year - excluding anticipated amounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2503 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2504 Revised line from "Reimbursable unobligated balance, end of year" to "Reimbursable 

unobligated balance, end of year - excluding anticipated amounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

2504 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

3010 Revised line from "Obligations incurred, unexpired accounts" to "New obligations, 

unexpired accounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

3011 Revised line from "Obligations incurred, expired accounts" to "Obligations incurred 

Obligations ("upward adjustments"), expired accounts"

Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

4000 Revised calculation Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5110 Added header Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5110 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5111 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5112 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5113 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5114 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5115 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V

5116 Added Bulletin No. 2016-07 2016-11 SF 133/ Schedule P 5

V Footnote

V None SF 133/Schedule P
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 7 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 9.1 Added USSGL account 679500 Bulletin No. 2016-07 2016-11 RBS 32

VI 9.2 Added USSGL account 679500 Bulletin No. 2016-07 2016-11 RBS 32

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI 2 Added USSGL account 679500 Bulletin No. 2016-07 2016-11 RSNC 32

VI Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line

VI None RSCNP

VI Footnote

VI None RSCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 82 Created validation to restrict the use of USSGL account 439701 Bulletin No. 2016-07 2016-11 VAL 5

VII 82E Created pass exception for TAS 011 X 8242 Bulletin No. 2016-07 2016-11 VAL 5

VII Edits

Edit Number

VII 21 Added USSGL account 439701 to closing group 439700 Bulletin No. 2016-07 2016-11 EDIT 5

VII 23 Added USSGL account 679500 Bulletin No. 2016-07 2016-11 EDIT 32

VII 24 Added USSGL account 439701 Bulletin No. 2016-07 2016-11 EDIT 5

VII 45 Added USSGL account 679500 to closing group 331000 Bulletin No. 2016-07 2016-11 EDIT 32

Bulletin No. 2016-07
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 8 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Part 2 Fiscal 2017

I USSGL Chart of Accounts:

I 439701 Added Bulletin No. 2016-07 2017-01 COA 5

I 679500 Added Bulletin No. 2016-07 2017-01 COA 32

II USSGL Accounts and Definitions:

II 439701 Added Bulletin No. 2016-07 2017-01 DEF 5

II 531800 Revised Bulletin No. 2016-07 2017-01 DEF 32

II 679500 Added Bulletin No. 2016-07 2017-01 DEF 32

III USSGL Account Transactions:

III B405 Added Bulletin No. 2016-07 2017-01 TC 32

III B407 Added Bulletin No. 2016-07 2017-01 TC 32

III A124 Added Bulletin No. 2016-07 2017-01 TC 5

III C130 Revised Bulletin No. 2016-07 2017-01 TC 2

III C132 Revised Bulletin No. 2016-07 2017-01 TC 2

III C136 Revised Bulletin No. 2016-07 2017-01 TC 2

III C152 Added Bulletin No. 2016-07 2017-01 TC 33

III C402 Revised Bulletin No. 2016-07 2017-01 TC 32

III C417 Revised Bulletin No. 2016-07 2017-01 TC 32

III C418 Revised Bulletin No. 2016-07 2017-01 TC 32

III D506 Revised Bulletin No. 2016-07 2017-01 TC 32

III E115 Revised Bulletin No. 2016-07 2017-01 TC 32

III E117 Revised Bulletin No. 2016-07 2017-01 TC 32

III E119 Revised Bulletin No. 2016-07 2017-01 TC 32

III E205 Added Bulletin No. 2016-07 2017-01 TC 32

III F302 Revised Bulletin No. 2016-07 2017-01 TC 33

III F336 Revised Bulletin No. 2016-07 2017-01 TC 32

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV 439701 Added Bulletin No. 2016-07 2017-01 ATT TBL 5
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 9 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 679500 Added Bulletin No. 2016-07 2017-01 ATT TBL 32

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 32 Added USSGL account 679500 Bulletin No. 2016-07 2017-01 BS 32

V 33 Added USSGL account 679500 Bulletin No. 2016-07 2017-01 BS 32

V Footnote

V None BS

Statement of Net Cost:

V Line

V 1 Added USSGL account 679500 Bulletin No. 2016-07 2017-01 SNC 32

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 10 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SBR

V Line

V

2190 Revised line from "Obligations (Note 31)" to "New obligations and upward 

adjustments (total) (Note 31)"

Bulletin No. 2016-07 2017-01 SBR 10

V 2204 Revised line from "Apportioned" to "Apportioned, unexpired account" Bulletin No. 2016-07 2017-01 SBR 10

V

2304 Revised line from "Exempt from apportionment" to "Exempt from apportionment, 

unexpired accounts"

Bulletin No. 2016-07 2017-01 SBR 10

V 2404 Revised line from "Unapportioned" to "Unapportioned, unexpired accounts" Bulletin No. 2016-07 2017-01 SBR 10

V 2412 New Bulletin No. 2016-07 2017-01 SBR 10

V 2413 New Bulletin No. 2016-07 2017-01 SBR 10

V

2490 Revised line from "Total unobligated balance, end of year" to "Unobligated balance, 

end of year (total)"

Bulletin No. 2016-07 2017-01 SBR 10

V

2490

Revised line from "This line is calculated. Equals sum of SBR lines 2204, 2304, and 

2404." to "This line is calculated. Equals sum of SBR lines 2204, 2304, and 2404. 

Also equals the sum of the amounts on lines 2412 and 2413."

Bulletin No. 2016-07 2017-01 SBR 10

V

3012 Revised line from "Obligations incurred" to "New obligations and upward 

adjustments"

Bulletin No. 2016-07 2017-01 SBR 10

V 4177 (old) Revised line number from 4177 to 4176 Bulletin No. 2016-07 2017-01 SBR 10

V 4178 (old) Revised line number from 4178 to 4177 Bulletin No. 2016-07 2017-01 SBR 10

V 4178 (new) Added Bulletin No. 2016-07 2017-01 SBR 10

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V

0900 Revised line from "Total new obligations" to "Total new obligations, unexpired 

accounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1012

Revised line from "Unobligated balance transfers between expired and unexpired 

accounts" to "Unobligated balance transfers between expired and unexpired accounts 

(+ or -)"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1035 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 11 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1050

Revised line from "This line is calculated. Equals sum of lines 1000 through 1042. 

(SF133) This line is calculated. Equals sum of lines 1000 through 1033 excluding line 

1001. (Schedule P)" to "This line is calculated. Equals sum of lines 1000 through 

1042. (SF133) This line is calculated. Equals sum of lines 1000 through 1035 

excluding line 1001. (Schedule P)"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1160

Revised line from "This line is calculated. Equals sum of lines 1100 through 1153. 

(SF133) This line is calculated. Equals sum of lines 1100 through 1139). (Schedule 

P)" to "This line is calculated. Equals sum of lines 1100 through 1153. (SF133) This 

line is calculated. Equals sum of lines 1100 through 1135 and 1137 through 1139). 

(Schedule P)"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1172 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V 1173 (old) Revised line number from 1173 to 1174 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V 1173 (new) Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V 1174 (old) Revised line number from 1174 to 1175 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1176 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1180

Revised line from "This line is calculated. Equals sum of lines 1170 through 1174" to 

"This line is calculated. Equals sum of lines 1170 through 1176 (SF133). This line is 

calculated Equals sum of lines 1170 through 1175. (Schedule P)"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V 1272 (old) Revised line number from 1272 to 1274 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V 1272 (new) Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V 1273 (old) Revised line number from 1273 to 1275 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V 1273 (new) Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1276 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1280

Revised line from "This line is calculated. Equals sum of lines 1270 through 1273" to 

"This line is calculated. Equals sum of lines 1270 through 1276 (SF133). This line is 

calculated. Equals sum of lines 1270 through 1275. (Schedule P)"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1900 Revised for new line numbers Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

1910 Revised for new line numbers Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 12 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1930 Revised for new line numbers Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2001 Revised header from "Obligations incurred " to "New obligations and upward 

adjustments:"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2170 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2180 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2190 Revised line from "Obligations incurred" to "New obligations and upward adjustments 

(total)"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2190

Revised line from "This line is calculated. Equals sum of lines 2001 through 2003 and 

2101 through 2103. Also equals the sum of lines 2004 and 2104." to "This line is 

calculated. Equals sum of lines 2001 through 2003 and 2101 through 2103. Also 

equals the sum of lines 2004 and 2104. Also equals the sum of lines 2170 and 2180."

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2201 Revised header from "Apportioned:" to "Apportioned, unexpired accounts:" Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2301 Revised header from "Exempt from apportionment" to "Exempt from apportionment, 

unexpired accounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2401 Revised header from "Unapportioned" to "Unapportioned, unexpired accounts" Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2403 Deleted USSGL accounts 445000 and 465000 with TAFS Status attribute domain 

value "E"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2412 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2490 Revised line from "Unobligated balance, end of year" to "Unobligated balance, end of 

year (total)"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2490

Revised line from "This line is calculated. Equals sum of the amounts on detailed 

2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, and 2403. Also equals the sum of 

the amounts on lines 2412 and 2413." to "This line is calculated. Equals sum of the 

amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, 2403, and 

2413. Also equals the sum of the amounts on lines 2412 and 2413."

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2500

Revised line from "This line is calculated. Equals sum of lines 2001 through 2403. 

This amount equals the amount on line 1910." to "This line is calculated. Equals sum 

of lines 2001 through 2403, and 2413. This amount equals the amount on line 1910."

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2501 Revised line from "Subject to apportionment" to "Subject to apportionment - 

excluding anticipated amounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2501 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 13 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

2502 Revised line from "Exempt from apportionment" to "Exempt from apportionment - 

excluding anticipated amounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2502 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2503 Revised line from "Direct unobligated balance, end of year" to "Direct unobligated 

balance, end of year - excluding anticipated amounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2503 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2504 Revised line from "Reimbursable unobligated balance, end of year" to "Reimbursable 

unobligated balance, end of year - excluding anticipated amounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

2504 Deleted USSGL accounts 406000, 407000, 421000, 421500, and 431000 Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

3010 Revised line from "Obligations incurred, unexpired accounts" to "New obligations, 

unexpired accounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

3011 Revised line from "Obligations incurred, expired accounts" to "Obligations incurred 

Obligations ("upward adjustments"), expired accounts"

Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

4000 Revised calculation Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5110 Added header Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5110 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5111 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5112 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5113 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5114 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5115 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V

5116 Added Bulletin No. 2016-07 2017-01 SF 133/ Schedule P 5

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 14 IRC Handout 7/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None

VI Line

VI 9.1 Added USSGL account 679500 Bulletin No. 2016-07 2017-01 RBS 32

VI 9.2 Added USSGL account 679500 Bulletin No. 2016-07 2017-01 RBS 32

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI 2 Added USSGL account 679500 Bulletin No. 2016-07 2017-01 RSNC 32

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 82 Created validation to restrict the use of USSGL account 439701 Bulletin No. 2016-07 2017-01 VAL 5

VII 82E Created pass exception for TAS 011 X 8242 Bulletin No. 2016-07 2017-01 VAL 5

VII Edits

Edit Number

VII 21 Added USSGL account 439701 to closing group 439700 Bulletin No. 2016-07 2017-01 EDIT 5

VII 23 Added USSGL account 679500 Bulletin No. 2016-07 2017-01 EDIT 32

VII 24 Added USSGL account 439701 Bulletin No. 2016-07 2017-01 EDIT 5

VII 45 Added USSGL account 679500 to closing group 331000 Bulletin No. 2016-07 2017-01 EDIT 32
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 15 IRC Handout 7/21/16

Bulletin No. 2016-07

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 1 of the TFM 2-4700.

4 This change was due to a change to Appendix 7 of the TFM 2-4700.

5 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

6 Annual update to incorporate new Fiscal Years in GTAS.

7 Change required because OMB/Treasury deemed TAS exception to established validation.

8 Revised USSGL title and definition to accurately describe the use of this USSGL account.

9 Required because of the creation, deletion, or change of a USSGL account.

10 Change needed to be in compliance with OMB Circular No. A-136.

11 This was a back end change during the November window to allow DOT to report 438400. In Fiscal Year 2015 they were able to report USSGL account 438200 with this permutation 

however because it closed into 438400 with the budgetary close process the crosswalk needed to be revised to accommodate the permutation in 438400.

12 This was a back end change during the November window to allow NRC to report 439700. In Fiscal Year 2015 they were able to report this USSGL account with an ending balance and 

now in 2016 need to be able to report it with a beginning balance. 

13 Modified existing Transaction Codes due to SF 133 changes from OMB Circular No. A-11 for paid and unpaid recoveries. 

14 As per OMB, for situations where there was a specific rescission in the appropriation act the amount needs to be reported on line 1203 instead of 1201 for USSGL account 438400 with 

Reduction Type Code attribute domain value "OTR" for budgetary presentation purposes.

15 This change is needed for International Monetary Fund reporting. 

16 This change is needed for the General Fund reporting.

17 This change is needed based upon the updated Unemployment Trust Fund Repayable Advances and Non-Repayable Advances (Indefinite Budget Authority) Scenario.

18 This change is needed for Treasury Inflation Protected Securities.

19 This change is needed for the GFRS to GTAS conversion. 
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2016-07 DRAFT - 16 IRC Handout 7/21/16

Bulletin No. 2016-07

20 Revised existing transactions to indicate "not previously anticipated".

21 Revised existing transactions to allow for the anticipation of allocation transfers.

22 Revised definition to exclude reference to no year accounts.

23 Revised title to reflect change in ATM.

24 Revised for USSGL accounts identified which should only carry a debit balance or a credit balance but not both. 

25 Identified USSGL accounts needing restriction for the Debit/Credit Attribute were separated where the Prior Year Adjustment Code attribute domain value “X” was combined with the 

“B” and “P” domain values.

26 USSGL account permutations have been identified on lines of the SF 133 and Schedule P which should carry either a TAS Status of “U” or “E” but not both. 

27 The crosswalk was updated for the TAS Status Transitioning Code attribute domain value due to the fact that unexpired and no year TAS do not cancel. 

28 Rows were identified that could be consolidated to reduce the length of the crosswalk or removed due to invalid permutation.

29 This change is needed due to updates in the Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance Scenario.

30 Revised domain values for Department of Agriculture and Department of Housing and Urban Development. TAS 012X4158 and 086X4587 are the only TAS that can report the next fiscal 

year credit cohort.

31 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

32 Additions and revisions needed for updates to non-fiduciary deposit fund scenario.

33 Additions and revisions needed for updates to UTF Repayable Advances Scenario presented at the April 21, 2016 IRC Meeting but erroneously not included in GTAS

34 Change needed to allow correct C-TAS reporting.